Legal Opinion
Webb v. Department of Revenue
Oregon Tax Court
Decided April 7, 2006No. TC 4731PublishedCited by 7 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
This matter comes before the court on a motion to dismiss filed by Defendant Department of Revenue (the department). Noell Webb (taxpayer) appeared pro se on her own behalf. The department was represented by counsel.
II. FACTS
Taxpayer did not file her personal income tax return for tax year 2000 before April 15, 2001. Instead, she obtained an extension from the federal government allowing her until October 15, 2001, to file with the Internal Revenue Service. The department received taxpayer’s return for tax year 2000 on July 24, 2004, and denied her…
2Cases cited21 opinions
- Wiggins v. Barrett & Associates, Inc.Oregon Supreme Court · 1983
- Delgado v. SoudersOregon Supreme Court · 2002
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
- Pilgrim Turkey Packers, Inc. v. Department of RevenueOregon Supreme Court · 1972
- Lourim v. SwensenOregon Supreme Court · 1999
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Webb v. Dept. of Rev.Oregon Tax Court · 2006
- Wright v. Dept. of Rev.Oregon Tax Court · 2006
- Barnett Trust v. Yamhill County Assessor, Tc-Md 100032d (or.tax 11-8-2010)Oregon Tax Court · 2010
- Byzantine of Nuys v. Multnomah County, Tc-Md 101321b (or.tax 9-26-2011)Oregon Tax Court · 2011
- Hayden Island Condos v. Multnomah Cty., Tc-Md 060822d (or.tax 8-18-2008)Oregon Tax Court · 2008
2 more not listed; retrieve them via the Exa API.